Docteur LERUSSE: what changed
Docteur LERUSSE
Largest movements
- Receivables within one year -€14,092
down €14,092 (-39.4%), from €35,765 to €21,673
- Cash +€13,456
up €13,456 (+66.6%), from €20,197 to €33,653
mainly Net result for the year (+€43,062) and Receivables within one year (+€14,092)
- Profit (loss) carried forward +€43,062
up €43,062 (+1,097%), from €3,924 to €46,986
- Other debts -€29,400
no longer reported in 2025 (was €29,400)
- Tax, wage and social debts -€14,500
down €14,500 (-75.1%), from €19,300 to €4,800
- Gross operating margin -€8,479
down €8,479 (-12.5%), from €67,655 to €59,176
- Other operating charges -€4,815
down €4,815 (-80.8%), from €5,955 to €1,141
- Taxes -€1,139
down €1,139 (-8.8%), from €12,987 to €11,848
- Staff costs +€734
up €734 (+59.1%), from €1,242 to €1,976
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,415 | €61,530 | -€886 | -1.4% |
| Fixed assets | 21/28 | €1,054 | €539 | -€515 | -48.8% |
| Tangible fixed assets | 22/27 | €1,054 | €539 | -€515 | -48.8% |
| Furniture and vehicles | 24 | €1,054 | €539 | -€515 | -48.8% |
| Current assets | 29/58 | €61,362 | €60,990 | -€371 | -0.6% |
| Stocks and contracts in progress | 3 | €5,400 | €5,665 | +€265 | +4.9% |
| Contracts in progress | 37 | €5,400 | €5,665 | +€265 | +4.9% |
| Amounts receivable within one year | 40/41 | €35,765 | €21,673 | -€14,092 | -39.4% |
| Other amounts receivable | 41 | €35,765 | €21,673 | -€14,092 | -39.4% |
| Cash at bank and in hand | 54/58 | €20,197 | €33,653 | +€13,456 | +66.6% |
| Total equity and liabilities | 10/49 | €62,415 | €61,530 | -€886 | -1.4% |
| Equity | 10/15 | €6,924 | €49,986 | +€43,062 | +622% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,924 | €46,986 | +€43,062 | +1,097% |
| Amounts payable | 17/49 | €55,491 | €11,543 | -€43,948 | -79.2% |
| Amounts payable within one year | 42/48 | €55,491 | €11,543 | -€43,948 | -79.2% |
| Current portion of amounts payable after more than one year | 42 | €6,791 | €6,743 | -€48 | -0.7% |
| Taxes, remuneration and social security | 45 | €19,300 | €4,800 | -€14,500 | -75.1% |
| Taxes | 450/3 | €19,300 | €4,800 | -€14,500 | -75.1% |
| Other amounts payable | 47/48 | €29,400 | - | -€29,400 | |
| Remuneration, social security and pensions | 62 | €1,242 | €1,976 | +€734 | +59.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €904 | €515 | -€389 | -43.1% |
| Other operating charges | 640/8 | €5,955 | €1,141 | -€4,815 | -80.8% |
| Gross operating margin | 9900 | €67,655 | €59,176 | -€8,479 | -12.5% |
| Operating profit (loss) | 9901 | €59,553 | €55,545 | -€4,009 | -6.7% |
| Financial income | 75/76B | €3 | €6 | +€3 | +101% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +101% |
| Non-recurring financial income | 76B | €3 | €6 | +€3 | +101% |
| Financial charges | 65/66B | €645 | €640 | -€4 | -0.7% |
| Recurring financial charges | 65 | €645 | €640 | -€5 | -0.7% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €58,912 | €54,910 | -€4,001 | -6.8% |
| Income taxes | 67/77 | €12,987 | €11,848 | -€1,139 | -8.8% |
| Profit (loss) for the period | 9904 | €45,924 | €43,062 | -€2,863 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €45,924 | €43,062 | -€2,863 | -6.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.